Section 7 of the Electricity Supply (Amendment) Act 2001, as substituted by section 21(3) of the Energy (Miscellaneous Provisions) Act 2006 provides as follows:
"All amounts representing dividends or other money received by the Minster for Finance or the Minister for Communications, Marine and Natural Resources (now the Minister for Environment, Climate and Communications) in respect of capital stock held by either of them shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may direct."
It is important to note that the CRU was established as an independent statutory regulator by the Electricity Regulation Act 1999 and enhanced under the Gas (Interim)(Regulation) Act 2002 and the Water Services (No. 2), Act 2013.
The CRU is legally independent in the performance of its functions and is entirely accountable to the Oireachtas for such performance.